Ministry of Economy and Finance, Directorate of Economic Forecasting and Analysis

Statistics on central government transactions, known as the government flow-of-funds table (TOFE), are released in advance, for information, to the primary data reporting units, namely, the General Directorate of Taxes, the General Directorate of Customs, the Autonomous Central Payment Orders Department, the Ministry of Civil Service, the Committee for the Mobilization of External Resources, the Central Bank, the General Directorate of the Treasury and Public Accounting, the Stabilization Fund, the social security agencies, and the Autonomous Amortization Fund (CAA) – Deposit Management.

Ministry of Economy and Finance, Directorate of Public Debt, Directorate General of Public Accounting and the Treasury

Certain government departments, such as the Directorate of Economic Forecasting and Analysis (DCPE), have pre-release access to the data, which are released to the public through DCPE publications in particular.

The Forecasting Directorate of the Ministry of Economy and Finance of Côte d'Ivoire compiles exhaustive and detailed monthly data on central government operations. The data are disseminated in the government flow of funds table (TOFE), in accordance with the statistical framework described in the 1986 edition of the IMF's "A Manual on Government Finance Statistics", with the following breakdown: - Revenue, which includes nonrepayable government funds, collected by the financial administrations. These include:

tax revenue collected from direct taxes, taxes on goods and services, and import duties and taxes;

nontax revenue, comprising stabilization surpluses, social security contributions, revenue from the special Treasury accounts, and other revenue (e.g oil and gas);

grants, which are nonrepayable noncompulsory resources, divided into project grants and budgetary assistance;

- Expenditure, comprising government nonfinancial obligations and nonrepayable financial operations executed by the government. It is subdivided into current and capital expenditure, and interest payments on the domestic and external debt.

- Financing, which represents transactions by government for liquidity purposes. It includes domestic and external financing.

The detailed functional classification of expenditure, in particular, follows the nomenclature and budgetary classification of the organic statute governing the budget laws of Côte d'Ivoire.

From these data, which are compiled every month on the basis of monthly flows, management balances are derived (including the primary basic balance, the overall balance), for the purpose of monitoring budget execution and the government's financial position. They also show which type of financing the government used to fund its deficit or how it used its budget surplus .

The central government operations are also disseminated by the BCEAO in the "Annual Report" and provide a detailed annual breakdown between resources, expenditure and financing.

Data on government operations presented in the TOFE cover:- Government budget: central government current and capital expenditure for ministries, other public services, special accounts, public funds, project accounts;- Special Treasury accounts- Agricultural Product Price Support and Stabilization Fund (CSSPPA)- General pension fund for government employees (CGRAE)- National Social Welfare Fund (CNPS)

The data cover all the transactions of the units listed above on the national territory and in the diplomatic representations.

The detailed classifications of these aggregates are as follows:1. Resources- Tax revenue (direct taxes, taxes on goods and services, import and export duties and taxes), and nontax revenue (stabilization surpluses, social security contributions, special Treasury revenue);

Revenue is recorded on a cash basis and expenditure on an accrual basis.

Advances on the budget for a given reference year are recorded as expenditure although the budget year has not formally started. They are subsequently regularized so that, at the end of the supplementary periods, posted expenditure is completely covered by payment orders.

The fiscal year coincides with the calendar year, with one relatively long supplementary period for current expenditure. Noncommitted capital expenditure is carried forward to the following year. However, this approach is not used in cash basis accounting.

The data on effective central government budgetary account operations are extracted from the Treasury balance and made available to the units, which are responsible for preparing the economic budget for the current fiscal year, on the basis of the information reported by the ministries and the various central government public services.

Data on the CSSPPA and the social security funds (CGRAE, CNPS) are extracted from their management accounts. It should be noted that the expenditure accounts of these entities are extrabudgetary.

The quarterly publication "Economic Bulletin" by the Forecasting Directorate of the Ministry of Economy and Finance contains comments on the trends in government finance. This agency publishes other articles on government finance or the related statistics, particularly the "Economic Table," which reports on government expenditure execution and revenue collection, making comparisons with the results of previous periods.

Furthermore, fiscal sector cross-checks with the accounts of the real, financial, and external sectors clarify and establish the consistency of the data.

Each quarter, the Forecasting Directorate of the Ministry of Economy and Finance of Côte d'Ivoire compiles and disseminates monthly data on central government budgetary aggregates, expressed in billions of CFA francs. These data cover revenue, expenditure, lending minus repayments, the principal management balances of central government activity (primary balance, overall balance) and aggregates resulting from financing operations. They are compiled in broad accordance with the principles described in the 1986 edition of the IMF's "A Manual on Government Finance Statistics."

The data on these effective central government operations are compiled on the basis of books and records, such as the account statements of the Integrated Public Financial Management System (SIGFIP), the Treasury balance, the account statements of tax administration resources (taxes, customs, treasury), the management accounts of units consolidated with central government, and information from the Committee on External Resource Mobilization. Revenue is recorded on a cash basis and expenditure on an accruals basis.

Ministry of Economy and Finance, Directorate of Economic Forecasting and Analysis

DCPE publications are accessible by subscription or by purchase of single issues. They are distributed free of charge to other ministries, embassies, and the primary data reporting units for the TOFE (see section II above).

Ministry of Economy and Finance, Directorate of Public Debt, Directorate General of Public Accounting and the Treasury

The DCPE is responsible for simultaneous release to the public. Also, an annual report on the Ivoirien public debt has been published by the Treasury administration since 1997 (this report was previously published by the CAA).

The "Summary Table of TOFE Compilation Methodology" indicates data sources and provides a list of documents used by the units responsible for dissemination of the statistics, which publish detailed data, namely: Directorate General of Government Accounting and Treasury, Debt and Investment Directorate.

A summary of this document is disseminated in the BCEAO "Annual Report (statistical appendix).

Improve timeliness of the data. Plan to improve the timeliness of data, with faster production of the monthly Treasury balances of government financial operations.

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